著者
伊藤 博之
出版者
滋賀大学経済学部
雑誌
滋賀大学経済学部研究年報 (ISSN:13411608)
巻号頁・発行日
vol.19, pp.55-74, 2012

This paper describes a genealogy of corporate governance, following the philosophy of Michel Foucault. Genealogy is a way of thinking which delve into a domain of power relations struggling to construct a social reality. Corporate governance, which has emerged as an independent discipline around the 1990s, is interpreted as such a domain. The paper discusses the following four points. Firstly, it analyzes how the discourse of shareholder sovereignty has established its hegemony by referring to historical events as non-discursive constitute and the agency theory as discursive constitute of a knowledge/power relation. Secondly, it attempts to explain the reason why the corporate governance has not been established as an independent discipline until around the 1990s. Especially, the discourse of "managerialism" is focused on. Thirdly, discourses of corporate control focusing on the separation between ownership andcontrol are analyzed to reframe what corporate governance is all about. It suggests that the justification to be governed is the key to corporate governance. Finally, as a result of the genealogy, it argues for the importance of searching for excellent governance in practice. Practices of corporate governance tend to be dominated by a specific power relation, which strangle prudence and freedom of human beings. The genealogy teaches us that the way to escape the oppression is only in the practices seeking for excellentgovernance.
著者
鈴木 正信
出版者
滋賀大学経済学部
雑誌
滋賀大学経済学部研究年報 (ISSN:13411608)
巻号頁・発行日
no.18, pp.110(1)-87(24), 2011-11 (Released:2011-12-26)

In this article,at first,I compared the ancestor of "Ki-no-Atai" clan. The ancestor of "Ki-no-Atai" clan is, " ① Kami-musuhi" , " ② Ame-no-michine" , "③ Nagusa-hiko" , "④ Uji-hiko" , "⑤Arakawa-tobe" , "⑥ Chinaso" , "⑦ Kimi-tsumi" , "⑧ Waka-hiko". Of these, as a result of having analyzed ①~④,in order of "Uji-hiko" , "Nagusa-hiko" , "Ame-no-michine" , "Kami-musuhi",their names become abstract from a concrete. These appear by this order. And, in this order,the number of same families increases. Furthermore,those distribution area spreads out,too. Therefore, it is thought that the ancestor of "Ki-no-Atai" clan was made in this order. Then, I considered it's process.In the first half of the fifth century, "Kii-no-Minato" was adiplomatic foothold of "The Yamato Dynasty". It's center was a "Uji-area". Therefore the ancestor of "Ki-no-Atai" clan was named "Uji-hiko". The sixth century middle,The power of "Ki-no-Atai" clan spread through "Nagusa-area". Therefore the ancestor of "Ki-no-Atai" clan was named " Nagusa-hiko". From around seven end of century eight century first half, "Nichizen-gu" that "Ki-no-Atai" clan enshrined was worshiped. Therefore the ancestor of "Kino-Atai" clan was named " Ame-no-michine ". And, from eight century latter halves the ninth century beginning, the number of clans who make "Kami-musuhi" an ancestor has increased. Therefore the ancestor of "Ki-no-Atai" clan was named "Kami-musuhi".The genealogy of "Kino-Atai" clan was formed in this way.
著者
鈴木 正信
出版者
滋賀大学経済学部
雑誌
滋賀大学経済学部研究年報 (ISSN:13411608)
巻号頁・発行日
no.18, pp.110(1)-87(24), 2011-11

In this article,at first,I compared the ancestor of "Ki-no-Atai" clan. The ancestor of "Ki-no-Atai" clan is, " ① Kami-musuhi" , " ② Ame-no-michine" , "③ Nagusa-hiko" , "④ Uji-hiko" , "⑤Arakawa-tobe" , "⑥ Chinaso" , "⑦ Kimi-tsumi" , "⑧ Waka-hiko". Of these, as a result of having analyzed ①~④,in order of "Uji-hiko" , "Nagusa-hiko" , "Ame-no-michine" , "Kami-musuhi",their names become abstract from a concrete. These appear by this order. And, in this order,the number of same families increases. Furthermore,those distribution area spreads out,too. Therefore, it is thought that the ancestor of "Ki-no-Atai" clan was made in this order. Then, I considered it's process.In the first half of the fifth century, "Kii-no-Minato" was adiplomatic foothold of "The Yamato Dynasty". It's center was a "Uji-area". Therefore the ancestor of "Ki-no-Atai" clan was named "Uji-hiko". The sixth century middle,The power of "Ki-no-Atai" clan spread through "Nagusa-area". Therefore the ancestor of "Ki-no-Atai" clan was named " Nagusa-hiko". From around seven end of century eight century first half, "Nichizen-gu" that "Ki-no-Atai" clan enshrined was worshiped. Therefore the ancestor of "Kino-Atai" clan was named " Ame-no-michine ". And, from eight century latter halves the ninth century beginning, the number of clans who make "Kami-musuhi" an ancestor has increased. Therefore the ancestor of "Ki-no-Atai" clan was named "Kami-musuhi".The genealogy of "Kino-Atai" clan was formed in this way.
著者
有馬 敏則
出版者
滋賀大学経済学部
雑誌
滋賀大学経済学部研究叢書
巻号頁・発行日
no.第5号, pp.1-173, 1979-03
著者
福浦 厚子
出版者
滋賀大学経済学部
雑誌
滋賀大学経済学部研究年報 (ISSN:13411608)
巻号頁・発行日
vol.19, pp.75-91, 2012

The armed forces is one of the institutional organizations, but on the other side it is nothedged off from the outer world and local ociety. Goffman pointed out that the armed force is an example of a "total institution", a place for work and life where a large number of individuals with a similar status, live together for an extended period of time, isolated from wider society and forced to live a common, formal and guided life. This paper examines the relationship between the armed force and the society.
著者
水谷 剛
出版者
滋賀大学経済学部
雑誌
滋賀大学経済学部研究年報 (ISSN:13411608)
巻号頁・発行日
vol.20, pp.23-40, 2013

In discussing the issue of intergenerational equity, use of what is known as generationalaccounting, which aims to quantify the state of such equity, is expected to play a role. Forgenerational accounting to convey information on intergenerational equity in an accurate, easy-to-understand manner, one must not only pay attention to the figures but also share an understanding of the methodology, including the meaning of estimate outcomes as well as the merits and limitations of generational accounting. In this thesis, we will take an overview of the criticisms of generational accounting introduced by Laurence Kotlikoff, and look at the methodological developments in recent studies made in response to such criticisms. As for Kotlikoff's generational accounting, several criticisms have been made, including 1)past benefits and burdens for current generations are not factored in and comparison can be made only between the generation aged zero today and future generations; 2)asymmetric assumptions are made in that" only future generations will bear the burden of resolving the outstanding deficits; and 3)the net burden for future generations is shown only as an average figure for the entire future generations. Recent studies have responded to such criticisms in three lines of approaches: 1)expanding the scope to include past benefits and burdens; 2)employing the so-called sustainability gap, which looks at the present value of long-run fiscal deficits; and 3)expanding the discussion by breaking down the future generations. In addition to such methodological sophistications, researchers have made various other efforts to respond to criticisms, such as improving on the assumptions on interest rates and growth rates. As we have seen so far, a number of criticisms have been leveled at Kotlikoff's generational accounting as to his methods and assumptions, but recent studies have made various methodological advances in response to such criticisms. I believe that we can ensure the effectiveness of generational accounting in conveying information regarding intergenerational equity in an accurate, easy-to-understand manner by understanding the methods andassumptions involved in generational accounting and by appropriately selecting such methods and assumptions.
著者
伊藤 博之
出版者
滋賀大学経済学部
雑誌
滋賀大学経済学部研究年報 (ISSN:13411608)
巻号頁・発行日
no.18, pp.63-85, 2011-11 (Released:2011-12-26)

This is an interpretive study on organizational governance and power in a U.S. privately heldcompany. It is based on one year fieldwork conducted in the company. The interpretation iscentered around the project management developing new products. As the interpretive framework, it uses Foucault`s two concepts of power: jurisdictional (=discursive)power and disciplinary power. Generally, jurisdictiona(l=discursive)power is supposed to mean power itself. However, Foucault insists that it is quiet weak power to govern social organizations in the age of modern capitalism: jurisdictional power needs to be supported by disciplinary power in order to make social organization productive enough. In the interpretation, the relationship between the owner’s personal control and the control by the project management method is focused on. The owner’s control is interpreted toexemplify jurisdictional power, since it is justified by the legal foundation of ownership. Onthe other hand, the project management method is interpreted to enact social reality among the parties involved in, which exemplifies disciplinary power. The owner’s power was quiet strong: he could make almost any kinds of strategic decisions on his own authority. However, he could not govern the project management properly without the application of the project management method. Beside, he could not implement the method by himself. According to the above interpretation, this paper suggests that organizational governance is not only based on the jurisdictional power of management and it should be re-conceptualized as enacted through interplays among a variety types of power(control).